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The demand for and supply of accounting theories : the market for excuses
Watts, Ross L.; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 54 (1979) 2, pp. 273-305
Persistent link: https://www.econbiz.de/10002978968
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Towards a positive theory of the determination of accounting standards
Watts, Ross L.; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 53 (1978) 1, pp. 112-134
Persistent link: https://www.econbiz.de/10002979044
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The costs and benefits of cost allocations
Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 54 (1979) 3, pp. 504-521
Persistent link: https://www.econbiz.de/10003042959
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Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219
Persistent link: https://www.econbiz.de/10011674086